17590940 ÷ 40 
We're looking to find how many times 40 goes into 17590940.

Step 1:
The number 40 fits into 1 0 times, leaving a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Fetch the next digit (7) from the dividend, attach it to 1 and continue: 17 / 40

Advancing to step 2:
17 divided by 40 is 0 with a remainder of 17.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 17 to get 17.
Grab the next digit (5) from the dividend, add it to 17, then carry on: 175 / 40

Advancing to step 3:
40 goes into 175 4 times with a remainder of 15.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Subtracting 160 from 175 leaves us with 15.
Grab the next digit (9) from the dividend, add it to 15, then carry on: 159 / 40

On to step 4:
If we divide 159 by 40, we get 3 and a remainder of 39.
The next digit of our result is 3. 
Result so far: 43.0
Subtract 120 from 159 to get 39.
Bring next digit (0) of the dividend behind the 39 and repeat the process: 390 / 40

Going ahead to step 5:
40 goes into 390 9 times with a remainder of 30.
Write down 9 as next digit of the result. 
Result so far: 439.0
If we subtract 360 from 390, we get 30.
Fetch the next digit (9) from the dividend, attach it to 30 and continue: 309 / 40

Going ahead to step 6:
40 can be fit into 309 7 times, resulting in a remainder of 29.
The number 7 becomes the next digit in our result. 
Result so far: 4397.0
If we subtract 280 from 309, we get 29.
Fetch the next digit (4) from the dividend, attach it to 29 and continue: 294 / 40

Moving on to step 7:
40 goes into 294 7 times with a remainder of 14.
Write down 7 as next digit of the result. 
Result so far: 43977.0
The remainder is 14 after subtracting 280 from 294.
Include the next digit (0) from the dividend after 14, then repeat: 140 / 40

Moving on to step 8:
40 can be fit into 140 3 times, resulting in a remainder of 20.
Record the quotient 3 as the next digit in the result. 
Result so far: 439773.0
Deduct 120 from 140 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
The next digit of our result is 5. 
Result so far: 439773.5
Subtract 200 from 200 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 439773.5
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 439773.5
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 439773.5 with a remaining 0.0.